# C_2021471EN.01000301.xml

| 22.11.2021 | EN | Official Journal of the European Union | C 471/3 |
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22.11.2021

EN

Official Journal of the European Union

C 471/3

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Judgment of the Court (Fourth Chamber) of 16 September 2021 — European Commission v Kingdom of Belgium, Magnetrol International, Ireland

(Case C-337/19 P) (1)

(Appeal - State aid - Aid scheme implemented by the Kingdom of Belgium - Excess profit exemption - Tax ruling - Consistent administrative practice - Regulation (EU) 2015/1589 - Article 1(d) - Concept of ‘aid scheme’ - Concept of ‘act’ - Concept of ‘further implementing measures’ - ‘General and abstract’ definition of beneficiaries - Cross-appeal - Admissibility - Fiscal autonomy of the Member States)

(2021/C 471/03)

Language of the case: English

Parties

Appellant: European Commission (represented by: P.-J. Loewenthal and F. Tomat, acting as Agents)

Other parties to the proceedings: Kingdom of Belgium (represented by: J.-C. Halleux, C. Pochet and M. Jacobs, acting as Agents, and by M. Segura and M. Clayton, avocates), Magnetrol International (represented by: H. Gilliams and L. Goossens, advocaten), Ireland

Interveners in support of the defendants: Soudal NV, Esko-Graphics BVBA (represented by: H. Viaene, avocat), Flir Systems Trading Belgium BVBA (represented by: T. Verstraeten and C. Docclo, avocats, and by N. Reypens, advocaat), Anheuser-Busch InBev SA/NV, Ampar BVBA, Atlas Copco Airpower NV, Atlas Copco AB (represented by: A. von Bonin, Rechtsanwalt, W.O. Brouwer and A. Pliego Selie, advocaten, and by A. Haelterman, avocat), Wabco Europe BVBA (represented by: E. Righini and L. Villani, avvocati, S. Völcker, Rechtsanwalt, and by A. Papadimitriou, avocat), Celio International NV (represented by: H. Gilliams and L. Goossens, advocaten)

Operative part of the judgment

The Court:

| 1. | Sets aside the judgment of the General Court of the European Union of 14 February 2019, Belgium and Magnetrol International v Commission (T-131/16 and T-263/16, EU:T:2019:91); |
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1.

Sets aside the judgment of the General Court of the European Union of 14 February 2019, Belgium and Magnetrol International v Commission (T-131/16 and T-263/16, EU:T:2019:91);

| 2. | Rejects the first and second pleas in law in Case T-131/16, and the first plea in law and the first part of the third plea in law in Case T-263/16; |
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2.

Rejects the first and second pleas in law in Case T-131/16, and the first plea in law and the first part of the third plea in law in Case T-263/16;

| 3. | Refers the case back to the General Court of the European Union for a ruling on the third to fifth pleas in law in Case T-131/16 and on the second plea in law, the second and third parts of the third plea in law, and the fourth plea in law in Case T-263/16; |
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3.

Refers the case back to the General Court of the European Union for a ruling on the third to fifth pleas in law in Case T-131/16 and on the second plea in law, the second and third parts of the third plea in law, and the fourth plea in law in Case T-263/16;

| 4. | Reserves the costs. |
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4.

Reserves the costs.

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(1)  OJ C 213, 24.6.2019.

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